What are two examples of irony in the gift of the Magi? What is the theme of the gift of the Magi?

Two examples of irony ... she has beautiful long hair, so he buys her an expensive comb. She buys him an expensive watch and cuts her hair to buy it.

the main use of irony which is focused on in this story is the situational irony that occurs at the end of the tale. Situational irony is when we expect a certain thing to happen only to be surprised when something entirely different takes place. We can see the situational irony in operation therefore when we realise that both Jim and Della have sold what was most precious to them--their hair and watch--to buy a present for the other to use with what was most precious to them.

However, a deeper irony exists in the story. Although we are tempted to dismiss Jim and Della and their actions as "foolish," yet the narrator insists that they were in fact actually "wise" because through their self-sacrifice and love they represent the original spirit of the Magi:

But in the last word to the wise of these days, let it be said that of all who give gifts, these two were the wisest. Of all who give and receive gifts, such as they are the wisest. Everywhere they are wisest. They are the Magi.

Thus Jim and Della, although apparently "foolish" in the eyes of the world, ironically come closest to the original spirit of present giving.

There are three main themes defined within O. Henry's short story "The Gift of the Magi."

Love

The theme of love is shown through the selfless actions of both Della and Jim. Each, through a showing of love for the other, sells their most valuable possessions in order to purchase Christmas gifts for their spouse. Della sells her hair in order to buy Jim a chain for his watch. Jim, on the other hand, sells his watch in order to buy Della combs for her hair. Therefore, the theme of love is shown through the fact that each love the other more than their most prized possessions.

Generosity

Similar to the theme of love, the generous nature of both Della and Jim is evident. While each loves their prized possessions, Della's hair and Jim's watch, each are willing to sell their possessions in order to make the other happy. Although they are poor, they are both rich in their generosity for the other.

Wealth and Poverty

The concepts of wealth and poverty are important themes in the story as well. While financially poor, Della and Jim prove to be emotionally rich. The love they have for each other overshadows their poverty.